8NH3+3Cl2→6NH4Cl+N2
3Cl2+4NH3→3NH4Cl+NCl3
Compound A is NH4Cl and compound D is NCl3
So the oxidation state of nitrogen in NH4Cl is −3
the oxidation state of nitrogen in NCl3 is +3
So a−d is −3−(+3)
−3−3 that is equals to −6
Hence option A is correct.